Announcement of the State Administration of Taxation on Revising the Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation)
Announcement of the State Administration of Taxation on Revising the Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation)
Announcement of the State Administration of Taxation on Revising the Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation)
Announcement of the State Administration of Taxation [2016] No.24
April 16, 2016
Desiring for implementing the Plan for Further Reforming the State and Local Tax Collection and Administration Systems, further disciplining serious unlawful tax-involved acts, raising taxpayers' awareness in performance of tax obligations and compliance with taxation laws, and improving the credit rating system, the State Administration of Taxation (the "SAT") revised the Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation), and promulgate the revision hereby. The revised Measures (these "Measures") shall come into force as of June 1, 2016.
The announcement is hereby given.
Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation)
Chapter I General Provisions
Article 1 With a view to preserving the order of tax collection and administration, disciplining serious unlawful tax-involved acts, and improving the credit rating system, these Measures are formulated pursuant to the Law of the People's Republic of China on the Administration of Tax Levying and the Circular of the State Council on Issuing the Outlines for Building a Credit Rating System (2014-2020) (Guo Fa [2014] No.21).
Article 2 Taxation authorities shall, in accordance with these Measures, release the information on major taxation offence cases to the society and notify the competent departments to jointly enforce strict supervision and penalties.
Article 3 Releasing the information on major taxation offence cases and disciplining the parties concerned shall follow the principles of law-based administration, fairness, justice, and standardization.
Article 4 In the principle that the inspector pays, taxation authorities responsible for inspection of released cases shall be liable for the legality, authenticity and accuracy of the information on such cases.
Article 5 Taxation authorities shall release the information on major taxation offence cases by establishing a major taxation offence case information system and through the national credit rating information sharing and exchange platform.
......
Announcement of the State Administration of Taxation [2016] No.24
April 16, 2016
Desiring for implementing the Plan for Further Reforming the State and Local Tax Collection and Administration Systems, further disciplining serious unlawful tax-involved acts, raising taxpayers' awareness in performance of tax obligations and compliance with taxation laws, and improving the credit rating system, the State Administration of Taxation (the "SAT") revised the Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation), and promulgate the revision hereby. The revised Measures (these "Measures") shall come into force as of June 1, 2016.
The announcement is hereby given.
Measures for the Release of Information on Major Taxation Offence Cases (for Trial Implementation)
Chapter I General Provisions
Article 1 With a view to preserving the order of tax collection and administration, disciplining serious unlawful tax-involved acts, and improving the credit rating system, these Measures are formulated pursuant to the Law of the People's Republic of China on the Administration of Tax Levying and the Circular of the State Council on Issuing the Outlines for Building a Credit Rating System (2014-2020) (Guo Fa [2014] No.21).
Article 2 Taxation authorities shall, in accordance with these Measures, release the information on major taxation offence cases to the society and notify the competent departments to jointly enforce strict supervision and penalties.
Article 3 Releasing the information on major taxation offence cases and disciplining the parties concerned shall follow the principles of law-based administration, fairness, justice, and standardization.
Article 4 In the principle that the inspector pays, taxation authorities responsible for inspection of released cases shall be liable for the legality, authenticity and accuracy of the information on such cases.
Article 5 Taxation authorities shall release the information on major taxation offence cases by establishing a major taxation offence case information system and through the national credit rating information sharing and exchange platform.
......